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of <h1>New Rule: Companies Must File CSR Report with Form CSR-2 as Addendum to AOC-4 Starting FY 2020-2021.</h1> The Companies (Accounts) Amendment Rules, 2022, issued by the Ministry of Corporate Affairs, amend the Companies (Accounts) Rules, 2014. Effective upon publication in the Official Gazette, the amendment introduces sub-rule (1B) to rule 12, mandating companies under section 135(1) to file a Corporate Social Responsibility (CSR) report in Form CSR-2. This report is to be submitted as an addendum to Form AOC-4, AOC-4 XBRL, or AOC-4 NBFC (Ind AS) for the financial year 2020-2021 and beyond. For the 2020-2021 fiscal year, Form CSR-2 must be filed separately by March 31, 2022.
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